This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…

Examines the advantages and disadvantages of partial retirement--the transitional period between full-time employment and complete retirement--including easing the transition, labor market effects, and financial implications for social security systems and employers. Reviews partial retirement policies in eight countries and concludes that there…

This report focuses on social protections of teachers in Europe, synthesizes responses to a questionnaire by 18 European members of the World Confederation of Organizations of the Teaching Profession (WCOTP), and provides an overview of a variety of situations in European countries. The report includes a list of organizations/countries which…

This group of articles discusses a variety of studies related to social security and retirement benefits. These studies are related to both developing and developed nations and are also concerned with studying work conditions and government role in administering a democratic social security system. (SSH)

This is the Report of the Commissioner of Education, part of the Annual Report of the Secretary of the Interior for the Fiscal Year Ended June 30, 1895. The Bureau of Education report is contained within volume five, which is in two parts. Part one contains: (1) The Commissioner of Education's Introduction; (2) Statistics of State Common-School…

Volume 1 begins with the Commissioner of Education's introduction and includes state school-system statistics. Chapter I covers education in Canada, Australia, and New Zealand. Chapter II presents children's growth statistics collected in Worcester, Mass., Toronto, Ontario, and Milwaukee. Chapter III addresses German university pension and…

After an introduction by the Commissioner of Education, chapters I and II of volume 1 cover reports from the Mosely Educational Commission to the United States. Chapter III addresses proceedings instituted to execute the Rhodes Scholarship Trust. Subsequent chapters cover French education, agriculture teaching in French and Belgian schools,…

Volume 2 covers Puerto Rican education; Alaskan education; the 12th annual report on the introduction of domestic reindeer into Alaska (ED613561); city school statistics; information and statistics on universities, colleges, technological schools, professional schools, agricultural and mechanical colleges, normal schools, secondary schools, manual…

Chapter XXI of volume 2 covers St. Louis Exposition presentations by U.S. colleges and universities, while Chapter XXII includes foreign countries' presentations. Subsequent chapters provide discussion and statistics on length of teachers' service; city school systems; universities, colleges, and technological schools; agricultural and mechanical…

Volume I begins with the Commissioner of Education's introduction of the 1908 report. Chapter I is on current topics and discusses education relations, including professor, teacher and student exchanges. International congresses are discussed, including the first international congress of mothers, parents' national education union, universal…

Volume 2 addresses German school courses of study, a report on the Chilean Education Congress and Exhibit, U.S. and foreign education necrology for 1902, and profiles of education benefactors and others who have devoted their lives to education. Chapter XXX's miscellaneous educational topics include remarks on education in America, a good urban…

Volume 2 begins with discussion of Hopkins Grammar School history, Greek language issues, and Justin S. Morrill's legislative career. Miscellaneous topics cover Indian Territory, backward children in public schools, U.S. engineering education, Christian Brothers schools founder St. Jean Baptiste de La Salle, public library development, Delft's…

Volume 2 of the Commissioner's report includes a chapter on education and crime, which considers the relationship between crime and education with statistics included. The Canadian education chapter discusses the public education system, universities, current issues, technical and industrial education, and a section on Ontario education. Chapter…